1. Defendant H and J Co., Ltd. shall jointly be in the party’s column of “the amount of claim and the amount of award.”

I. Facts of recognition;

1. Status of the parties

A. The Plaintiff (Appointed Party; hereinafter “Plaintiff”) A, B, Plaintiff C, D, E, F, G, and the designated parties are attached hereto.

3. The shares of Defendant H Co., Ltd. (hereinafter “Defendant Co., Ltd”) were traded in the KOSDAQ market, such as the specification of transactions.

B. On January 3, 2001, the Defendant Company listed on the KOSDAQ market operated by the Korea Exchange Co., Ltd. (hereinafter “Korea Exchange”) (hereinafter “Korea Exchange”) as a company aimed at music record production and distribution business, etc., and delistinged on September 10, 2013.

C. Defendant I, J, K, and P have served as the representative director, director, auditor, etc. of the Defendant Company, and the specific service period is as follows.

(2) The term of office of Defendant I’s internal director and the representative director’s tenure of office from March 23, 2007 to June 4, 2013 (director) from March 26, 2010 to June 4, 2013 (representative director) Defendant I’s internal director and the representative director’s director from March 30, 2010 to November 25, 2013 (the internal director) from June 4, 2013 to November 25, 2013 (the representative director) Defendant J and outside directors from March 23, 2007 to March 25, 2010 to March 26, 2010 (director) Defendant J and outside directors from March 26, 2010 to November 25, 2013 to May 3, 2013 (the outside director)

Defendant L is the co-living of P, which was the representative director of the Defendant Company, and Defendant M was the wife of P.

Defendant N, a person operating a lending company, offered shares owned by the Defendant Company as security, and lent money to P.

E. Defendant OO accounting corporation is an external auditor who prepared an audit report on each of the financial statements in the period of 20, 21, and 22 of the Defendant Company pursuant to the Act on External Audit of Stock Companies (hereinafter “ External Audit Act”).

2. Preparation and public disclosure of business reports and audit reports;

A. The Defendant Company submitted the 20, 21, and 22 business reports to the Financial Services Commission and the Korea Exchange and publicly announced them to the electronic public disclosure system of the Financial Services Commission and the Korea Exchange.

B. Defendant OO Accounting Firm shall be as follows.